Reporting frameworks

  • Release version: Zurich
  • Updated March 12, 2026
  • 2 minutes to read
    • Summarize
    Summarized using AI
    This content was generated using new OpenAI-powered functionality. Results are provided on an as is basis and are not guaranteed to be accurate or complete.

    Summary of Reporting frameworks

    The ESG Management application integrates multiple sustainability reporting frameworks to assist organizations in reporting their economic, environmental, social, and governance (ESG) performance accurately and transparently. It leverages the ESG content accelerator application, which serves as a centralized repository for frameworks, citations, metric definitions, and emission factors, thereby accelerating the adoption of recognized ESG frameworks.

    Show full answer Show less

    Note that starting with the Xanadu release, the Sustainability Accounting Standards Board (SASB) and Global Reporting Initiative (GRI) content accelerators are deprecated—they will no longer be activated in new instances but remain supported. The ESG content accelerator application provides updated functionality for these frameworks.

    Key Features

    • Global Reporting Initiative (GRI) Standards: Enable organizations to report their impacts on the economy, environment, and people in a credible, comparable manner, enhancing transparency toward sustainable development goals.
    • Sustainability Accounting Standards Board (SASB): Provides guidance for companies to disclose financially material sustainability information to investors, helping businesses identify, manage, and communicate relevant ESG data.
    • Content Packs Included: The application ships with the GRI Content Accelerator for Operational Sustainability and the SASB content pack to facilitate reporting.
    • Enhanced Citation Form: Upon installation of the ESG Management application, a new field titled "Reporting requirements and recommendations" appears in the citation form. This field offers detailed guidelines on reporting requirements specified by the reporting organization.

    Practical Reporting Guidance

    The newly introduced reporting requirements field outlines specific instructions such as:

    • Reporting the greenhouse gas (GHG) emissions intensity ratio relevant to the organization.
    • Specifying the organization-specific metric used to calculate this ratio.
    • Detailing the types of GHG emissions included (Scope 1, Scope 2, and/or Scope 3) and the gases considered (e.g., CO2, CH4, N2O, HFCs, PFCs, SF6, NF3).
    • Calculating intensity ratios by dividing absolute emissions by the chosen metric and reporting Scope 3 emissions separately.
    • Recommendations to enhance transparency by breaking down GHG emissions intensity ratios by business unit, country, source type, or activity type.

    These features enable ServiceNow customers to align their ESG reporting with recognized standards, ensuring credible, transparent, and detailed sustainability disclosures to stakeholders and investors.

    The ESG Management application uses several sustainability reporting frameworks to help organizations report their economic, environmental, social, and governance performance. The ESG content accelerator application is a centralized repository of frameworks, citations, metric definitions, and emission factors. Using this application accelerates the adoption of ESG frameworks.

    Important:

    Starting with the Xanadu release, Sustainability Accounting Standards Board (SASB) Global Reporting Initiative (GRI) content accelerator are deprecated. It will be hidden and no longer activated on new instances but will continue to be supported. The ESG content accelerator application provides the latest experience for this functionality.

    The GRI Standards enable any organization to understand and report on their impacts on the economy, environment, and people in a comparable and credible way, thereby increasing transparency on their contribution to sustainable development.

    The Sustainability Accounting Standards Board (SASB) is an ESG guidance framework that sets the standards for the disclosure of financially material sustainability information by companies to their investors. SASB Standards enable businesses to identify, manage, and communicate financially material sustainability information to their investors.

    The ESG Management application is shipped with the Global Reporting Initiative (GRI) Content Accelerator for Operational Sustainability and Sustainability Accounting Standards Board (SASB) content pack.

    Updates in the citation form

    When the ESG Management application is installed in the instance, the citation form displays a new field titled as Reporting requirements and recommendations in the Reporting section. This field provides the guidelines about the reporting requirements provided by the reporting organization.
    Note:
    The Reporting requirements field is displayed only when the ESG Management application is installed.
    See the following sample information that is provided by the reporting organization in the Reporting requirements field in the citation form: The reporting organization shall report the following information: a. GHG emissions intensity ratio for the organization. b. Organization-specific metric (the denominator) chosen to calculate the ratio. c. Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3). d. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. 2.7 When compiling the information specified in Disclosure 305-4, the reporting organization shall: 2.7.1 calculate the ratio by dividing the absolute GHG emissions (the numerator) by the organization-specific metric (the denominator); 2.7.2 if reporting an intensity ratio for other indirect (Scope 3) GHG emissions, report this intensity ratio separately from the intensity ratios for direct (Scope 1) and energy indirect (Scope 2) emissions. Reporting recommendations 2.8 When compiling the information specified in Disclosure 305-4, the reporting organization should, where it aids transparency or comparability over time, provide a breakdown of the GHG emissions intensity ratio by: 2.8.1 business unit or facility; 2.8.2 country; 2.8.3 type of source; 2.8.4 type of activity.